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2003 (9) TMI 793 - HC - Income TaxExtract: .......ssee is also entitled for deduction of depreciation. This judgment of Jain Construction has also been followed by this Court in the case of Bharat Construction Co. v. CIT D.B. Civil IT Reference No. 55 of 1998, dated 13-9-2001 . 2. Following the consistent view of this Court, we see no reason to interfere in the appeal. The appeal stands dismissed.
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